US Customs opens refund system for IEEPA duties; DFT urges exporters to check eligibility

Thailand’s Commerce Ministry has advised exporters to coordinate closely with their US trade partners after US Customs and Border Protection (CBP) opened a new system for requesting refunds of import duties collected under President Donald Trump’s use of the International Emergency Economic Powers Act (IEEPA).

The move follows a US Supreme Court ruling on February 20, 2026, which struck down the broad global tariff measures imposed under IEEPA, finding the administration had exceeded executive authority under the Constitution.

The judgement rejected the use of emergency powers for sweeping tariffs. In a 6-3 decision, the court ruled that President Trump could not rely on IEEPA, an act intended for national emergency situations, to erect wide-ranging tariff barriers.

Thailand had previously been hit with an initial tariff rate of 36%, later reduced to 19% after negotiations and a joint statement agreement, before the Supreme Court invalidated the broader tariff framework.

Arada Fuangtong, director-general of Thailand’s Department of Foreign Trade (DFT), said CBP has confirmed the official launch of the CAPE (Consolidated Administration and Processing of Entries) system on April 20, 2026, as the main channel for processing refund documentation and returning duties, with interest, that were collected under IEEPA.

Arada said Phase I covers cases where businesses do not need to file a lawsuit at the US Court of International Trade (CIT) to preserve refund rights. The phase applies only to import entries that meet either of the following conditions:

1. Unliquidated entries (not yet finalised by customs), and
2. Liquidated entries that were finalised within the past 80 days.

Under CAPE, eligibility to submit claims is limited to the Importer of Record or a Customs Broker with an account in the ACE Secure Data Portal. If information is complete and approved, refunds are expected within 60-90 days.

CBP will also offset any outstanding debts owed by the importer to CBP before transferring the remaining balance.

“The department advises Thai businesses to urgently coordinate with their US importers to check whether shipments qualify for refunds,” Arada said, adding that importers should confirm readiness of their ACE Portal accounts and banking details before filing.

CBP is also expected to expand CAPE coverage later to handle more complex cases, including drawback claims, anti-dumping/countervailing duties (AD/CVD), and entries already beyond the standard liquidation process, Arada said.

Arada said the Department of Foreign Trade is continuing to monitor US trade measures closely, including Section 122, which currently imposes an additional 10% import duty on all goods through July 23, 2026.

Thailand is also continuing technical engagement and participation in the US Section 301 investigations, which include scrutiny over:

1. Structural excess capacity in manufacturing, and
2. Enforcement measures banning imports linked to forced labour.

Thailand submitted its response to the investigation on April 15, 2026, and the Commerce Ministry will continue to engage in the process to protect Thai exporters’ interests and maintain confidence with US counterparts, Arada said.

For reference and technical contact points, the Commerce Ministry provided the following:

• CBP IEEPA duty refunds information: www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds
• CBP technical queries: [email protected]
• CBP general queries: [email protected]
• Department of Foreign Trade hotline: 1385